Sources and Suggested Readings
I recommend Dwight Drake’s book Business Planning: Closely Held Enterprises as Professor Drake covers more than what I cover here, including the use of insurance and trusts.
Cisco Palao-Ricketts, Stock option grant checklist for startups, DLA Piper.
Noel P. Brock, Treating partners as employees: Risks to consider, Journal of Accountancy.
Dana S. Fried, Always Consider the Tax Aspects of Employer-Employee Loans, CohnReznick.
Sample Stock Option Plan, Jackson Walker L.L.P.
26 U.S.C. § 707.
26 U.S.C. § 162.
26 U.S.C. § 263.
26 U.S.C. § 125.
26 U.S.C. § 83.
26 U.S.C. § 421–422.